Excellence in the Financial Purposes of the Leader’s Objectives in the Control of Public Money; Revenues and Expenditures: ʻUmar ibn al-Khaṭṭāb as a Model

This Research reveals the bright image of the principles of good governance in the era of Caliph ʻUmar ibn al-Khaṭṭāb, may Allah be pleased with him. The Researcher sheds light on the excellence of Caliph Umar ibn Al Khattab in the financial purposes of management and control of public money (Bayt ul maal); Revenues and Expenditures. Caliph ʻUmar ibn al-Khaṭṭāb established Bayt ul Maal and directly supervised its revenues and expenditures. The research also reveals unique excellence in his financial policy. The Researcher used the historical, descriptive, inductive, deductive and analytical approach, and came out with a set of results and recommendations.